ORRISA VALUE ADDED TAX RULES
1. SHORT TITLE AND
COMMENCEMENT.
4. CONSTITUTION OF CIRCLES, RANGES AND LARGE
TAX-PAYERS UNITS.
5. DELEGATION OF COMMISSIONER’S
POWERS AND FUNCTIONS.
INCIDENCE, LEVY AND RATE OF TAX
6.
DETERMINATION OF TAXABLE
TURNOVER.
7.
ADJUSTMENT OF SALE PRICE OR TAX IN RELATION TO A TAXABLE SALE, ISSUE OF
CREDIT NOTE AND DEBIT NOTE.
8.
COMPOSITION OF TAX FOR WORKS CONTRACTORS
9.
DEALERS LIABLE TO PAY TURNOVER TAX.
9A. TAX
ON MRP IN CERTAIN CASES.
10. CALCULATION OF TAX PAYABLE.
11. CALCULATION OF INPUT TAX CREDIT.
13. INPUT TAX CREDIT IN PHASED
MANNER.
REGISTRATION
OF DEALERS, AMENDMENT AND CANCELLATION OFCERTIFICATE OF REGISTRATION
15.
APPLICATION FOR REGISTRATION.
16. REGISTRATION OF DEALERS
UNDER SPECIAL CIRCUMSTANCES.
18. ISSUE OF CERTIFICATE OF
REGISTRATION.
20. CERTIFICATE OF REGISTRATION
NOT TRANSFERABLE.
21. ISSUE OF CERTIFICATE OF REGISTRATION TO
THE DEALER.
22. DISPLAY OF CERTIFICATE OF REGISTRATION.
23. ISSUE OF DUPLICATE COPY OF CERTIFICATE OF REGISTRATION.
25.
ADJUSTMENT OF SECURITY FOR THE
SATISFACTION OF ARREAR OF TAX ETC.
27.
TRANSITION OF REGISTERED DEALERS PAYING TURNOVER TAX TO
REGISTRATION FOR PAYMENT OF VAT.
28.
TRANSITION OF WORKS CONTRACTORS PAYING
VAT TO PAYMENT OF TAX BY COMPOSITION.
29.
AMENDMENT OF CERTIFICATE OF
REGISTRATION.
30.
CANCELLATION OF CERTIFICATE OF REGISTRATION.
31.
CANCELLATION OF CERTIFICATE OF
REGISTRATION ON FAILURE TO MAKE PAYMENT OF THE SECURITY DEMANDED.
32.
SUSPENSION OF CERTIFICATE OF REGISTRATION.
36. NOTICE
TO UN-REGISTERED DEALER TO FILE RETURN.
39. LEVY OF PENALTY FOR DEFAULT OF PAYMENT OF
TAX AND INTEREST PAYABLE.
AUDIT, ASSESSMENT, RECOVERY OF TAXAND
REFUND
41. SELECTION OF DEALERS FOR TAX AUDIT.
43.
THE TAX AUDIT TO BE CONDUCTED BY AN AUDIT TEAM.
46.
AUDIT TO
FACILITATE VOLUNTARY TAX COMPLIANCE.
50. ASSESSMENT
OF ESCAPED TURNOVER.
51. ASSESSMENT OF DEALERS LIABLE TO PAY TAX UNDER
THE ACT BUT FAILS TO GET REGISTERED.
52. ASSESSMENT
OF CASUAL DEALER.
55.
NOTICE FOR SPECIAL MODE OF RECOVERY.
57.
PAYMENT OF TAX, PENALTY, INTEREST AND ANY OTHER AMOUNT UNDER THE ACT.
59.
GRANT OF CERTIFICATE BY THE DEDUCTING AUTHORITY TO THE
WORKS CONTRACTOR.
61.
INTIMATION FOR RECOVERY OF ENHANCED TAX, PENALTY AND INTEREST.
62. PENALTY AND FORFEITURE OF UNAUTHORISED AND EXCESS COLLECTION
OF TAX.
63. CREDIT
OF UNAUTHORISED AND EXCESS COLLECTION OF TAX TO CONSUMER WELFARE FUND.
65. REFUND
UNDER SPECIAL CIRCUMSTANCES.
66.
REFUND OF INPUT TAX CREDIT CARRIED FORWARD BEYOND A PERIOD
OF TWENTY-FOUR MONTHS.
67. MAINTENANCE OF ACCOUNTS BY A REGISTERED
DEALER.
68. CONTENTS OF TAX INVOICE AND RETAIL
INVOICE.
69. RECORDS TO BE MAINTAINED
BY A REGISTERED DEALER LIABLE TO PAY TAX UNDER CLAUSE (A) OF SECTION 9.
71. ISSUE OF TAX IN INVOICE
AND RETAIL INVOICE.
72. THE
LANGUAGE IN WHICH ACCOUNTS ARE TO BE MAINTAINED.
73.
CERTIFICATE TO BE FURNISHED BY THE ACCOUNTANT.
74.
LIABILITY IN CASE OF TRANSFER OF BUSINESS.
CHAPTER-X
LIABILITY
TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION
75. PRODUCTION AND INSPECTION OF
ACCOUNTS AND SEARCH OF PREMISES.
77. MANNER
OF CONFISCATION OF GOODS SEIZED OR OTHERWISE.
78. PROCEDURE
FOR` AUCTION SALE OF GOODS SEIZED.
79. ESTABLISHMENT
OF CHECK GATES AND INSPECTION OF GOODS WHILE IN MOVEMENT.
80. ISSUE
AND USE OF WAY BILLS AND TRANSIT PASS.
81. ISSUE
AND USE OF DECLARATION FORMS.
82. INTERCEPTION
OF GOODS VEHICLE IN TRANSIT AT ANY PLACE OTHER THAN A CHECK-POST OR BARRIER.
84. RESTRIICTION
ON MOVEMENTOF GOODS THROUGH RAILWAYS WATERWAYS,AIR, POSTAL AND COURIER
SERVICES.
APPEAL, REVISION AND RECTIFICATION
86. APPEALS TO THE APPELLATE AUTHORITY.
87. SUBMISSION
OF APPEAL PETITION.
88. SUMMARY REJECTION OF
APPEAL.
90.
PROCEDURE IN CASE OF DEATH OF ONE OF SEVERAL APPELLANTS OR
OF SOLE APPELLANT.
91.
NO ABATEMENT BY REASON OF DEATH AFTER HEARING.
92.
NOTICE TO PERSON LIKELY TO BE ADVERSELY AFFECTED.
93.
SECOND APPEAL UNDER SECTION 78.
97.
ADMISSION.
98.
FILING OF MEMORANDUM OF CROSS OBJECTIONS.
100.
PROCEDURE OF THE HEARING.
101.
HEARING IN THE ABSENCE OF PARTIES.
102.
FRESH EVIDENCE AND WITNESS.
103.
ADJOURNMENT.
104.
PROCEDURE IN CASE OF DEATH OF ONE OF SEVERAL APPELLANTS OR
OF SOLE APPELLANT.
105.
PROCEDURE IN CASE OF DEATH OF ONE OF SEVERAL RESPONDENTS
OR OF SOLE RESPONDENT.
106. NO ABATEMENT
FOR REASON OF DEATH AFTER HEARING.
107.
DETERMINATION OF LEGAL REPRESENTATIVE.
108.
PROCEDURE IN CASE OF ASSIGNMENT.
109.
PROCEDURE IN CASE OF INSOLVENCY.
110.
ABATEMENT OR DISMISSAL FOR FAILURE OF LEGAL REPRESENTATIVE
ETC. TO APPLY IN TIME MAY BE SET ASIDE.
111.
PASSING OF ORDER.
112.
CERTAIN MATTER TO BE SPECIFIC IN THE ORDER.
113.
SUPPLY OF COPIES OF ORDER.
114.
RETURN OF EXHIBITS.
115. COPIES OF DOCUMENTS ON PAYMENT OF FEES.
116. SERVICE OF NOTICE ON GOVERNMENT.
117. OFFICERS OF THE TRIBUNAL.
118. APPLICATION TO THE COMMISSIONER FOR REVISION.
119. REVISION BY THE COMMISSIONER SUO MOTU.
120. ORDER ON APPEAL OR REVISION TO BE
COMMUNICATED TO THE OFFICER CONCERNED.
121. ORDER OF ASSESSMENT, APPEAL OR REVISION TO
BE COMMUNICATED TO THE DEALER.
OFFENCES, PROSECUTION, AND
COMPOSITION OF OFFENCES
122. INVESTIGATION OF OFFENCES.
TRANSITIONAL PROVISIONS AND
MISCELLANEOUS
123. INPUT TAX CREDIT
IN RESPECT OF STOCK HELD ON THE APPOINTED DAY.
124. ENROLMENT
OF TAX PRACTITIONER.
126. NO FEE FOR
ANY OBJECTION.
127. GRANT OF
CERTIFIED COPY OF ORDER.
129. MANNER OF ISSUE OF CLEARANCE CERTIFICATE TO
A DEALER OR PERSON.
130. PROCEDURE
FOR IMPLEMENTATION OF PROVISIONS RELATING TO UNDER - INVOICING.
132.
PUNISHMENT FOR BREACH OF RULES.